Corporate governance, accountability and mechanisms of accountability : an overview

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Title: Corporate governance, accountability and mechanisms of accountability : an overview
Authors: Brennan, Niamh
Solomon, J. (Jill)
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Date: 2008
Abstract: Purpose – This paper reviews traditional corporate governance and accountability research, to suggest opportunities for future research in this field. The first part adopts an analytical frame of reference based on theory, accountability mechanisms, methodology, business sector/context, globalisation and time horizon. The second part of the paper locates the seven papers in the special issue in a framework of analysis showing how each one contributes to the field. The paper presents a frame of reference which may be used as a 'roadmap' for researchers to navigate their way through the prior literature and to position their work on the frontiers of corporate governance research. Design/methodology/approach – The paper employs an analytical framework, and is primarily discursive and conceptual. Findings – The paper encourages broader approaches to corporate governance and accountability research beyond the traditional and primarily quantitative approaches of prior research. Broader theoretical perspectives, methodological approaches, accountability mechanism, sectors/contexts, globalisation and time horizons are identified. Research limitations/implications – Greater use of qualitative research methods are suggested, which present challenges particularly of access to the “black box” of corporate boardrooms. Originality/value – Drawing on the analytical framework, and the papers in the special issue, the paper identifies opportunities for further research of accountability and corporate governance.
Funding Details: Not applicable
Type of material: Journal Article
Publisher: Emerald
Journal: Accounting, Auditing and Accountability Journal
Volume: 21
Issue: 7
Start page: 885
End page: 906
Copyright (published version): 2008 Emerald Group Publishing Limited
Keywords: Corporate governanceManagement accountabilityMechanisms of AccountabilityResearch
Subject LCSH: Corporate governance
Managerial accounting
DOI: 10.1108/09513570810907401
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Language: en
Status of Item: Peer reviewed
Appears in Collections:Business Research Collection
UCD RePEc Archive Collection

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